Territorial jurisdiction of proper officer. - GST - States - No. CT/GST-10/2017/176

GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX KAR BHAWAN, DISPUR, GUWAHATI-6 ORDER Dated Dispur, the 29th June, 2017. No. CT/GST-10/2017/176.- In exercise of the powers conferred by sub-section (2) of section 4 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Commissioner of State Tax, Assam hereby orders that the following classes of officers shall exercise the powers conferred upon them in their territorial jurisdiction specified in column (4) of the Table given below:- TABLE Sl.No. Officers Headquarters Areas in which power are to be exercised (1) (2) (3) (4) 1. Joint Commissioners of State tax, Assam Guwahati State of Assam 2. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Zone-A Guwahati The areas under the Unit Offices of Guwahati Unit-A, Mangaldoi, Tangla and Jalukbari. 3. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Zone-B Guwahati The areas under the Unit Offices of Guwahati Unit-B, Nalbari, Barpeta Barpeta Road. 4. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Zone-C Guwahati The areas under the Unit Offices of Guwahati Unit-C Unit-D. 5. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Dhubri Zone Dhubri The areas under the Unit Offices of Dhubri, Goalpara, Kokrajhar, Bongaigaon and Kabaitary. 6. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Tezpur Zone Tezpur The areas under the Unit Offices of Tezpur, Dhekiajuli, Biswanath Chariali, North Lakhimpur Dhemaji. 7. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Nagaon Zone Nagaon The areas under the Unit Offices of Nagaon, Diphu, Hojai Morigaon. 8. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Jorhat Zone Jorhat The areas under the Unit Offices of Jorhat Golaghat. 9. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Sivasagar Zone Sivasagar The areas under the Unit Offices of Sivasagar Dibrugarh. 10. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Tinsukia Zone Tinsukia The areas under the Unit Offices of Tinsukia, Digboi, Doom Dooma Naharkatia 11. Deputy Commissioner of State tax, Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Silchar Zone Silchar The areas under the Unit Offices of Silchar, Karimganj, Haflong Hailakandi. 12. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Unit-A Guwahati The whole area covered by Kamrup (Metropolitan) District (excluding the areas covered by Mayong Mouza): (i) In the North - The river Brahmaputra. (ii) In the South - The railway line from the Panbazar Overbridge upto the boundary of Morigaon District (iii) In the East - The river Kalang and the boundary of Morigaon District. (iv) In the West - The line defined by the road commencing from the junction of Satyanarayan Road and Mahatma Gandhi Road in Fancy Bazar and continuing upto the railway line under the Panbazar Overbridge along the following routes : (a) Satyanarayan Road and from the junction of Satyanarayan Road and Mahatma Gandhi road upto the junction of Satyanarayan Road and Hem Barua Road. (b) Hem Barua Road from the junction of Satyanarayan Road and Hem Barua Road upto the junction of Hem Barua Road and - (c) Sir Sadulla Road from the junction of Hem Barua Road and Sir Sadulla Road upto the Junction of Sir Sadulla Road and Guwahati Shillong Road and thereafter along the Guwahati Shillong Road upto the railway line under Panbazar Overbridge. 13. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Unit-B Guwahati All areas under Kamrup and Kamrup (Metropolitan) District other than areas falling under Guwahati Unit-A, Guwahati Unit-C and Guwahati Unit-D. 14. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Unit-C Guwahati To the North - Railway line starting from Bharalu Bridge upto the Border of Morigaon District To the South from the middle point of G.S. Road starting at Assam Meghalaya Border at Burnihat then along the middle point of G.S. Road up to the Bharalu Railway Bridge where the northern boundary of the Unit begins. To the East : boundary of Morigaon District To the West : The line defined by R.K. Choudhury Road from Bharalu Railway Bridge along Fatasil Ambari Road up to Lakhara Chariali. 15. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Guwahati Unit-D Guwahati North :- Southern boundary of Unit-C. South : From the middle point of G.S. Road in front of G.M.C. Check-gate, Khanapara along with the Southern boundary of Kamrup (Metropolitan) District upto Lakhara Chariali point. East : Meghalaya Border. West : From Railway Bridge at Bharalumukh through the R.K. Choudhury Road upto Lakhara Chariali point and any other area of the existing 'C' Unit not specifically included in any of the Unit-'C' and 'D. 16. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Barpeta Road Unit Barpeta Road The areas covered by Sorbhog and Barpeta Road Police stations under Barpeta District. 17. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Bongaigaon Unit Bongaigaon The whole area covered by Bongaigaon District and Chirang District except areas under the Basugaon and Sidli Police Stations of Chirang District. 18. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Dhubri Unit Dhubri The whole area covered by Dhubri District and South Salmara District. 19. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Tezpur Unit Tezpur The areas covered by Tezpur Sub Division of Sonitpur District other than areas falling under Dhekiajuli unit 20. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Nagaon Unit Nagaon The areas covered by Kaliabar Sub- Division Nagaon SubDivision of Nagaon District. 21. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Golaghat Unit Golaghat The whole area covered by Golaghat District. 22. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Jorhat Unit Jorhat The whole area covered by Jorhat District and Majuli District. 23. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Sivasagar Unit Sivasagar The whole area covered by Sivasagar District and Charaideo District. 24. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Dibrugarh Unit Dibrugarh The whole area covered by Dibrugarh District other than areas falling under Naharkatia Unit. 25. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Tinsukia Unit Tinsukia The whole area covered by Tinsukia District other than areas falling under Digboi Unit and Doom-Dooma Unit. 26. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Silchar Unit Silchar The whole area covered by Cachar District. 27. Superintendents of State tax and Inspectors of State tax, Nalbari Unit Nalbari The whole area covered by Nalbari District and Baksa District. 28. Superintendents of State tax and Inspectors of State tax, Barpeta Unit Barpeta The whole area covered by Barpeta District other than areas falling under Barpeta Road Unit. 29. Superintendents of State tax and Inspectors of State tax, Kokrajhar Unit Kokrajhar The whole area covered by Kokrajhar District and areas under the Basugaon and Sidli Police Stations of Chirang District. 30. Superintendents of State tax and Inspectors of State tax, Goalpara Unit Goalpara The whole area covered by Goalpara, District. 31. Superintendents of State tax and Inspectors of State tax, Mangaldoi Unit Mangaldoi The whole area covered by Darrang District and areas under Kalaigaon and Mazbat Police Stations of Udalguri District. 32. Superintendents of State tax and Inspectors of State tax, Tangla Unit Tangla The whole area covered by Udalguri District except areas under Kalaigaon and Mazbat Police Stations of Udalguri District. 33. Superintendents of State tax and Inspectors of State tax, Dhekiajuli Unit Dhekiajuli The areas covered by Dhekiajuli Police stations including the area covered by Missamari and Singri Police outpost. 34. Superintendents of State tax and Inspectors of State tax, Biswanath Chariali Unit Biswanath Chariali The areas covered by Biswanath District. 35. Superintendents of State tax and Inspectors of State tax, North Lakhimpur Unit North Lakhimpur The whole area covered by Lakhimpur District. 36. Superintendents of State tax and Inspectors of State tax, Dhemaji Unit Dhemaji The whole area covered by Dhemaji District. 37. Superintendents of State tax and Inspectors of State tax, Morigaon Unit Morigaon The whole area covered by Morigaon District. 38. Superintendents of State tax and Inspectors of State tax, Hojai Unit Hojai The areas covered by Hojai District. 39. Superintendents of State tax and Inspectors of State tax, Naharkatia Unit Naharkatia The areas covered by Jaipur, Namrup, Naharkatia, Duliajan, Tinkhang and Tengakhat Police stations under Dibrugarh District. 40. Superintendents of State tax and Inspectors of State tax, Digboi Unit Digboi The whole area covered by Margherita Sub Division of Tinsukia District. 41. Superintendents of State tax and Inspectors of State tax, Doom-Dooma Unit Doom-Dooma The areas covered by Doom Dooma, Sadiya, Kakapathar and Saikhowa Police stations under Tinsukia District. 42. Superintendents of State tax and Inspectors of State tax, Haflong Unit Haflong The whole area covered by North Cachar Hills District. 43. Superintendents of State tax and Inspectors of State tax, Karimganj Unit Karimganj The whole area covered by Karimganj District. 44. Superintendents of State tax and Inspectors of State tax, Hailakandi Unit Hailakandi The whole area covered by Hailakandi District. 45. Superintendents of State tax and Inspectors of State tax, Diphu Unit Diphu The whole area covered by Karbi Anglong District and West-Karbi Anglong District. 46. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Jalukbari Jalukbari, Guwahati (i). Dealers dealing in coal under Guwahati Sub-Division of Kamrup District. (ii). Dealers dealing in coal having no place of business in Assam. 47. Assistant Commissioner of State tax, Superintendents of State tax and Inspectors of State tax, Kabaitary Kabaitary (i). Dealers dealing in coal under Bongaigaon District. (ii). Dealers dealing in coal having no place of business in Assam. This order shall come into force on the first day of July, 2017. (Anurag Goel) Commissioner of State Tax, Assam Dispur, Guwahati-6 Dated Dispur, the 29th June, 2007. Memo No. No. CT/GST-10/2017/176-A